The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
20 Pa.C.S. § 3703
Apportionment of Pennsylvania inheritance tax
Known as the Probate, Estates and Fiduciaries Code
The act spans §§ 20-101 to 20-925 (744 sections).
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.